Tax

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Tax professionals: it is time to change the global corporate tax rules | International Tax Review
internationaltaxreview.com Jun 14, 2019
The article you are trying to view is locked content, available only to subscribers and current trialists. The material on this site is for financial institutions, professional investors and their professional advisers. It is for information only....
Portugal’s stamp duty implications on the liquidation of trusts | International Tax Review
internationaltaxreview.com Jun 12, 2019
Portugal has not ratified the Hague Convention regarding the recognition of foreign trusts, and it is not expected to do so either in the near future. Portuguese law, as a rule, does not provide for the settlement of trusts, with the exception of...
Greece reduces VAT on pharmaceutical rebates | International Tax Review
internationaltaxreview.com Jun 11, 2019
Greece’s Tax Administration acknowledged in Decision A. 1035 on February 5 2019 a reduction in the taxable amount for value added tax (VAT) for rebates granted by pharmaceutical companies to social security organisations and hospitals (Article 35,...
G20 finance ministers endorse Inclusive Framework's work plan for international tax reboot–MNE Tax
mnetax.com Jun 11, 2019
G20 finance ministers and central bank governors at their June 8–9 meeting in Tsukuba, Japan, endorsed a work plan, created by a 129-country coalition called the “Inclusive Framework on BEPS.” The work plan provides a process for reaching global...
The application of global tax reforms to the extractive industries | International Tax Review
internationaltaxreview.com Jun 10, 2019
The article you are trying to view is locked content, available only to subscribers and current trialists. The material on this site is for financial institutions, professional investors and their professional advisers. It is for information only....
Agreement reached on OECD transfer pricing guidelines for financial transactions, official says–MNE Tax
mnetax.com Jun 8, 2019
Countries working on new OECD transfer pricing guidelines for financial transactions have reached agreement on virtually all issues associated with the project, Thomas Balco, Head of the Transfer Pricing Unit at the OECD Centre for Tax Policy and...
Peru issues new tax guidance on indirect transfers–MNE Tax
mnetax.com Jun 7, 2019
Peru´s tax administration on 4 June issued new guidance on the indirect transfer rules, which levy tax on the transfer of shares in a non-Peruvian company that directly or indirectly owns shares in a Peruvian company. The new guidance is designed...
French court reaches surprising conclusions on cost plus transfer pricing method–MNE Tax
mnetax.com Jun 6, 2019
As most tax practitioners know, France always has been very imaginative when it comes to inventing taxes. Among these stands the so-called “CVAE” (literally “tax on value-added generated by the enterprises”, which differs from the value-added tax,...
US urging market countries to accept only modest changes to international tax system–MNE Tax
mnetax.com Jun 6, 2019
Speaking June 3 in Washington at the 2019 OECD International Tax Conference, Treasury Deputy Assistant Secretary for International Tax Policy L.G. “Chip” Harter said that worldwide agreement on new profit allocation rules is essential to stop the...
Luxembourg’s intellectual property box regime: One year later | International Tax Review
internationaltaxreview.com Jun 6, 2019
Luxembourg introduced an IP box regime on January 1 2018 to align itself with international tax requirements and, more specifically, Action 5 of the OECD/G20’s BEPS project. The regime adopted the 'nexus approach’, under which research and...
Belgium transfer pricing reporting burdens reduced through legislation–MNE Tax
mnetax.com Jun 2, 2019
Recently, new legislation was introduced in Belgium that decreases in the compliance burden related to the transfer pricing reporting obligations of multinational groups. The new transfer pricing law, published in the Belgian Official Journal on 15...
OECD to consider worldwide fractional apportionment | International Tax Review
www.internationaltaxreview.com May 31, 2019
An OECD working party will begin detailed technical work on three profit-allocation proposals, including fractional apportionment at the level of the multinational group, after the organisation’s Inclusive Framework of 129 countries approved a...
European Commission seeks to end Spanish capital gains tax discrimination | International Tax Review
internationaltaxreview.com May 31, 2019
The article you are trying to view is locked content, available only to subscribers and current trialists. The material on this site is for financial institutions, professional investors and their professional advisers. It is for information only....
Argentina modifies transfer pricing regime–MNE Tax
mnetax.com May 30, 2019
Argentina’s Federal Administration of Public Revenues published on May 27 general resolution 4496/19 which established changes to Argentina’s transfer pricing requirements. The resolution, which modified the RG 1122/01, makes trusts as subject to...
129-country coalition agrees to work plan to develop new international tax and transfer pricing rules–MNE Tax
mnetax.com May 29, 2019
A group of countries known as the Inclusive Framework on BEPS today agreed to a work plan to develop international tax and transfer pricing rules that address the problems caused by digitalization, Pascal Saint-Amans, Director of the OECD Centre...
EU changes VAT liability for transactions facilitated by digital platforms | International Tax Review
internationaltaxreview.com May 29, 2019
On March 20-22 2019, the OECD Global VAT Forum endorsed measures proposed in its report, entitled 'The Role of Digital Platforms in the Collection of VAT/GST on Online Sales’, that address the VAT/GST treatment of digital platforms that facilitate...
Withholding tax: Complexity and inequality | International Tax Review
internationaltaxreview.com May 28, 2019
The article you are trying to view is locked content, available only to subscribers and current trialists. The material on this site is for financial institutions, professional investors and their professional advisers. It is for information only....
Exercising judgement as the head of tax | International Tax Review
internationaltaxreview.com May 28, 2019
The article you are trying to view is locked content, available only to subscribers and current trialists. The material on this site is for financial institutions, professional investors and their professional advisers. It is for information only....
A new chapter in Brazil’s tax reform | International Tax Review
internationaltaxreview.com May 24, 2019
The Brazilian tax system is highly complex — composed of several taxes and taxing entities (a federal government, 27 states and 5,000 plus municipalities) — and imposes a high tax burden and excessive cost for taxpayers, which must comply with...
What taxpayers want from India’s GST 2.0 | International Tax Review
internationaltaxreview.com May 21, 2019
The article you are trying to view is locked content, available only to subscribers and current trialists. The material on this site is for financial institutions, professional investors and their professional advisers. It is for information only....
Spanish Tax Updates - Taxand
taxand.com May 20, 2019
Under article 55 of the Spanish Insolvency Law, it is not allowed after the insolvency order to take individual enforcement action or initiate tax or administrative enforced collection proceedings against the debtor’s property; although until...
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